Request for Seafarers NT Code (R44)

17 February 2016

If an individual thinks they may be entitled to Seafarers Earnings Deduction (SED) they must use Seafarers NT code form (R44) to ask HMRC to authorise their employer to make payments without deducting tax.

Use Seafarers NT Code form if claiming to be provisionally entitled to Seafarers Earnings Deduction (SED) for at least 365 days. HMRC will not consider issuing an NT code until this form has been submitted and they have processed it.

Individuals must fulfil all of the following criteria to be entitled to SED:

  • You must be resident in the UK
  • You must be in a Pay as You Earn (PAYE) employment
  • You must be a seafarer working on board a vessel accepted as a 'ship' for SED purposes
  • If you do not have a contract of employment of at least 12 months, you must have been in continuous employment with the same employer for at least 6 months, working outside the UK
  • You will need to complete a Self Assessment (SA) tax return for each tax year.

For more information about SED conditions follow this link: National Insurance if you work on a ship.